Reconcile PAYE payments

Use the PAYE period’s Liability & payment tab to compare recorded liabilities with external transfers and authority allocations. File generation, bank transfer, authority allocation, and settlement are different events.

Steps

1. Open the payment action

   Open the employer PAYE period and choose the PAYE payment action.

2. Review liabilities

   Review assessed liabilities by component and currency. Confirm the values against finalised payroll and the return evidence.

3. Record the external transfer

   Record the actual external payment transfer with its date, bank or authority reference, currency, amount, and supporting source file.

4. Allocate with authority evidence

   Record an allocation to the intended liability only when authority evidence supports it. Select a transfer and a liability in the same currency; the app does not convert currencies or net them automatically.

5. Review balances and reversals

   Review remaining balances and evidence history. Use the reversal controls for an incorrect transfer or allocation, retaining the original record and reason.

What to check

The authority may receive funds before a return is filed or before it allocates the payment to the intended obligation. Confirm the TaRMS account position and keep bank proof and authority allocation evidence. A locally recorded transfer alone does not prove the liability is settled.